Why does the text seem to discourage the desire for heaven?

The text questions the pursuit of a heavenly abode that is attained through difficult sacrifices and penance, especially if it lacks the remembrance of the Lord. Chapter 37 describes the heavenly home as primarily a place for sensual enjoyment. It posits that if a place, even heaven, lacks the chanting of Govinda's name, it is of little use. The text goes so far as to say there is no real difference in the sensual pleasure found in heaven versus hell, thereby diminishing its value as a ultimate spiritual goal and reframing the focus toward devotion.